Asset tangibility, cash holdings, and financial development

B-Tier
Journal: Journal of Corporate Finance
Year: 2018
Volume: 50
Issue: C
Pages: 223-242

Authors (3)

Lei, Jin (not in RePEc) Qiu, Jiaping (not in RePEc) Wan, Chi (University of Massachusetts-Bo...)

Score contribution per author:

0.673 = (α=2.02 / 3 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Rising intangible assets on corporate balance sheets around the world could limit borrowing capacity and consequently hinder growth if firms must preserve cash and forgo investment opportunities. We show that financial development lowers the sensitivity of cash holdings to tangible assets and promotes firm growth. We also find that sectors with a smaller proportion of tangible assets grow faster in countries with more developed financial markets. Our analysis reveals an important asset tangibility channel through which financial development facilitates firm growth.

Technical Details

RePEc Handle
repec:eee:corfin:v:50:y:2018:i:c:p:223-242
Journal Field
Finance
Author Count
3
Added to Database
2026-01-29